Decided on July 01,2016

Modi Oil Industries Respondents


K.S.JHAVERI,J. - (1.) Leave to amend the name of the respondent in the cause title of the appeal is granted. To be carried out forthwith. The name of the respondent shall read as M/s. Unitor Engineering Products.
(2.) The applicant ­ State of Gujarat under Section 69 of the Gujarat Sales Tax Act, 1969 made an application before the Tribunal to refer to this Court a question of law arising out of Tribunal's judgement and order dated 24.11.1993 in Second Appeal Nos. 304 to 307 of 1990 and 227 of 1991. Accordingly, a statement of case was drawn on 17.02.1995 referring the following question of law by way of Reference Application No. 11 of 1995: "Whether on the facts and in the circumstances of the case the Tribunal was right in holding that the assessment order passed under Section 41(3) of the Gujarat Sales Tax Act, 1969 is time barred in view of the provisions of Section 41(3) read with Section 42(1) of the Act -
(3.) The applicant is carrying on business of manufacturing Paver Finisher Machine and its parts and is registered as a dealer under the Act. The applicant had collected and paid sales tax on the said machine as per entry 16(1) in Schedule II -A of the Act. However, the Sales Tax Officer issued a notice in Form 36 and passed assessment order on 31.03.1990 imposing tax as applicable to entry 13 in Schedule III to the Act on sales of Paver Machine. Accordingly an extra demand of tax in addition to the tax paid with the return was raised. Interest was also imposed by the assessing officer. Being aggrieved by the said order an appeal was filed before the Assistant Commissioner of Sales Tax who confirmed the order of the assessment passed by Sales Tax Officer. The applicant therefore filed Second Appeal No. 227 of 1991. The Tribunal set aside the orders of the Assistant Commissioner of Sales Tax as also the order of assessment. The State of Gujarat made an application for referring the question of law to this Court.;

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